FIFO Method, Unit Cost, Valuation of Goods Transferred Out and Ending Work in Process prepared the following equivalent units schedule for the Cutting Department:

$\backslash$table$[[,$Direct Materials,$\backslash$table$[[$Conversion$],[$Costs$]]],[$Units started and completed,$45,000,45,000],[$Units$,$ beginning work in process:,$-,-],[12,0000\%,-,6,000]]$

Units, ending work in process:

$20,000100\%$

$20,00025\%$

Equivalent units of output

$\backslash$table$[[20,000,-],[-,5,000],[65,000,56,000]]$

Required:

Prepare a physical flow schedule for April.

Dama Company

Physical Flow Schedule

Units to account for:

Total units to account for

Units accounted for:

Total units accounted for